4.3

Fiscal policy

Cambridge IGCSE Economics (0455)  · Unit 4: Government and the macroeconomy  · 10 flashcards

Fiscal policy is topic 4.3 in the Cambridge IGCSE Economics (0455) syllabus , positioned in Unit 4 — Government and the macroeconomy , alongside Government role in economy, Macroeconomic aims and Monetary policy.  In one line: Fiscal policy refers to the use of government spending and taxation to influence the economy. Its primary goal is to manage aggregate demand, stabilize the economy, and promote sustainable economic growth.

This topic is examined in Paper 1 (multiple-choice) and Paper 2 (structured questions, including data-response items).

The deck below contains 10 flashcards — 6 definitions, 1 key concept and 3 application cards — covering the precise wording mark schemes reward.  Use the 6 definition cards to lock down command-word answers (define, state), then move on to the concept and application cards to handle explain, describe and compare questions.

Key definition

Fiscal policy and explain its primary goal

Fiscal policy refers to the use of government spending and taxation to influence the economy. Its primary goal is to manage aggregate demand, stabilize the economy, and promote sustainable economic growth.

Questions this Fiscal policy deck will help you answer

Definition Flip

Define fiscal policy and explain its primary goal.

Answer Flip

Fiscal policy refers to the use of government spending and taxation to influence the economy. Its primary goal is to manage aggregate demand, stabilize the economy, and promote sustainable economic growth.

Definition Flip

Explain the difference between a budget deficit and a budget surplus.

Answer Flip

A budget deficit occurs when government spending exceeds tax revenue in a given period. Conversely, a budget surplus arises when tax revenue is greater than government spending.

Key Concept Flip

What are the two main instruments of fiscal policy?

Answer Flip

The two main instruments of fiscal policy are government spending (

Example: infrastructure, education, healthcare) and taxation (. income tax, sales tax, corporation tax).
Definition Flip

Differentiate between direct and indirect taxes, providing an example of each.

Answer Flip

Direct taxes are levied directly on income or wealth, such as income tax or corporation tax. Indirect taxes are levied on goods and services, such as VAT or sales tax.

Definition Flip

Explain the concept of a progressive tax system.

Answer Flip

A progressive tax system is one where the percentage of income paid in tax increases as income rises.

Example: higher earners pay a larger proportion of their income in tax than lower earners.
Definition Flip

Explain the concept of a regressive tax system, providing an example.

Answer Flip

A regressive tax system is one where the percentage of income paid in tax decreases as income rises. An example is a sales tax on essential goods, which disproportionately affects low-income earners.

Definition Flip

Explain the concept of a proportional tax system.

Answer Flip

A proportional tax system is one where everyone pays the same percentage of their income in tax, regardless of their income level.

Example: a flat income tax rate of 15% for all.
Key Concept Flip

Discuss two potential effects of increased government spending on infrastructure projects.

Answer Flip

Increased government spending can stimulate aggregate demand, leading to economic growth. It can also improve productivity and efficiency in the long run by improving transportation and communication networks.

Key Concept Flip

Assess the possible impact of a decrease in income tax rates on consumer spending and government revenue.

Answer Flip

A decrease in income tax rates can increase disposable income, leading to higher consumer spending. However, it may also reduce government revenue, potentially leading to a budget deficit unless offset by other measures.

Key Concept Flip

Explain how fiscal policy can be used to address a recession.

Answer Flip

During a recession, expansionary fiscal policy, such as increasing government spending or cutting taxes, can be used to stimulate aggregate demand and boost economic activity. This aims to increase output and employment.

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4.2 Macroeconomic aims 4.4 Monetary policy

Key Questions: Fiscal policy

Define fiscal policy and explain its primary goal.

Fiscal policy refers to the use of government spending and taxation to influence the economy. Its primary goal is to manage aggregate demand, stabilize the economy, and promote sustainable economic growth.

Explain the difference between a budget deficit and a budget surplus.

A budget deficit occurs when government spending exceeds tax revenue in a given period. Conversely, a budget surplus arises when tax revenue is greater than government spending.

Differentiate between direct and indirect taxes, providing an example of each.

Direct taxes are levied directly on income or wealth, such as income tax or corporation tax. Indirect taxes are levied on goods and services, such as VAT or sales tax.

Explain the concept of a progressive tax system.

A progressive tax system is one where the percentage of income paid in tax increases as income rises.

Example: higher earners pay a larger proportion of their income in tax than lower earners.
Explain the concept of a regressive tax system, providing an example.

A regressive tax system is one where the percentage of income paid in tax decreases as income rises. An example is a sales tax on essential goods, which disproportionately affects low-income earners.

More topics in Unit 4 — Government and the macroeconomy

Fiscal policy sits alongside these Economics decks in the same syllabus unit. Each uses the same spaced-repetition system, so progress in one informs the next.

Cambridge syllabus keywords to use in your answers

These are the official Cambridge 0455 terms tagged to this section. Mark schemes credit responses that use the exact term — weave them into your answers verbatim rather than paraphrasing.

fiscal policy taxation government spending budget budget deficit budget surplus direct tax indirect tax progressive regressive proportional

Key terms covered in this Fiscal policy deck

Every term below is defined in the flashcards above. Use the list as a quick recall test before your exam — if you can't define one of these in your own words, flip back to that card.

Fiscal policy and explain its primary goal
Explain the difference between a budget deficit and a budget surplus
Differentiate between direct and indirect taxes, providing an example of each
Explain the concept of a progressive tax system
Explain the concept of a regressive tax system, providing an example
Explain the concept of a proportional tax system

How to study this Fiscal policy deck

Start in Study Mode, attempt each card before flipping, then rate Hard, Okay or Easy. Cards you rate Hard come back within a day; cards you rate Easy push out to weeks. Your progress is saved in your browser, so come back daily for 5–10 minute reviews until every card reads Mastered.